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The IRS W-2 form plays a crucial role in the annual tax process for employees and employers alike. This document reports an employee's annual wages and the taxes withheld from their paychecks, providing essential information for accurate tax filing. Each year, employers must issue W-2 forms to their employees by January 31, ensuring that individuals have the necessary details to complete their tax returns. The form includes key information such as the employee's Social Security number, the employer's identification number, and various boxes that detail wages, tips, and other compensation. Additionally, it outlines federal, state, and local taxes withheld, making it an indispensable tool for understanding one’s tax obligations. Accurate completion of the W-2 is essential, as errors can lead to delays in processing tax returns or potential audits. Understanding the W-2 form is vital for anyone navigating the tax landscape, as it serves as a foundation for both personal finance management and compliance with federal tax laws.

Common mistakes

  1. Incorrect Social Security Number: One of the most common mistakes is entering the wrong Social Security Number (SSN). This can lead to delays in processing your tax return.

  2. Wrong Employer Information: Failing to accurately fill in the employer's name, address, and identification number can create confusion and affect your tax filings.

  3. Missing or Incorrect Wages: Ensure that the wages reported in Box 1 are correct. Any discrepancies can result in issues with the IRS.

  4. Incorrect Filing Status: Choosing the wrong filing status can impact your tax obligations. Make sure it aligns with your personal circumstances.

  5. Omitting State Information: If applicable, state wages and taxes must be filled out accurately. Missing this information can lead to state tax issues.

  6. Not Checking for Errors: Failing to review the form for typos or inaccuracies before submission can lead to complications later on.

  7. Forgetting to Sign: Always remember to sign the form. An unsigned form is considered invalid and can cause delays.

  8. Using Incorrect Year: Make sure you are filling out the form for the correct tax year. Using the wrong year can create significant problems.

  9. Not Keeping Copies: Failing to keep copies of your W-2 can be problematic if you need to reference it later for tax purposes.

  10. Ignoring Additional Forms: If you have additional income or deductions, make sure to include any necessary forms along with your W-2 for accurate reporting.

Preview - IRS W-2 Form

Attention:

You may file Forms W-2 and W-3 electronically on the SSA’s Employer W-2 Filing Instructions and Information web page, which is also accessible at www.socialsecurity.gov/employer. You can create fill-in versions of Forms W-2 and W-3 for filing with SSA. You may also print out copies for filing with state or local governments, distribution to your employees, and for your records.

The maximum amount of dependent care assistance benefits excludable from income may be increased for 2021. The American Rescue Plan Act of 2021 permits employers to increase the amount of dependent care benefits under their plans that can be excluded from an employee’s income from $5,000 ($2,500 for married filing separately) to up to $10,500 ($5,250 for married filing separately). See section C of Notice 2021-26 in

Internal Revenue Bulletin: 2021-21 | Internal Revenue Service (irs.gov) for more information.

Note: Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file Copy A downloaded from this website with the SSA; a penalty may be imposed for filing forms that can’t be scanned. See the penalties section in the current General Instructions for Forms W-2 and W-3, available at www.irs.gov/w2, for more information.

Please note that Copy B and other copies of this form, which appear in black, may be downloaded, filled in, and printed and used to satisfy the requirement to provide the information to the recipient.

To order official IRS information returns such as Forms W-2 and W-3, which include a scannable Copy A for filing, go to IRS’ Online Ordering for Information Returns and Employer Returns page, or visit www.irs.gov/orderforms and click on Employer and Information returns. We’ll mail you the scannable forms and any other products you order.

See IRS Publications 1141, 1167, and 1179 for more information about printing these tax forms.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22222

VOID

 

 

a

Employee’s social security number

For Official Use Only ▶

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OMB No. 1545-0008

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Employer identification number (EIN)

 

 

 

 

 

1 Wages, tips, other compensation

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c Employer’s name, address, and ZIP code

 

3

Social security wages

 

 

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

 

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d Control number

 

 

 

 

 

 

 

 

9

 

 

 

 

 

 

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Employee’s first name and initial

 

Last name

 

Suff.

11

Nonqualified plans

 

 

 

12a See instructions for box 12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13

Statutory

Retirement

Third-party

 

12b

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

employee

plan

sick pay

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14 Other

 

 

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

f Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15 State Employer’s state ID number

 

 

16 State wages, tips, etc.

17 State income tax

 

18 Local wages, tips, etc.

19 Local income tax

 

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-2 Wage and Tax Statement

2022

 

 

Department of the Treasury—Internal Revenue Service

 

 

 

 

 

For Privacy Act and Paperwork Reduction

 

Copy A—For Social Security Administration. Send this entire page with

 

 

 

 

 

Act Notice, see the separate instructions.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-3 to the Social Security Administration; photocopies are not acceptable.

 

 

 

 

 

 

 

 

 

 

Cat. No. 10134D

Do Not Cut, Fold, or Staple Forms on This Page

22222

a Employee’s social security number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OMB No. 1545-0008

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Employer identification number (EIN)

 

 

 

1 Wages, tips, other compensation

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c Employer’s name, address, and ZIP code

 

3

Social security wages

 

 

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

 

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d Control number

 

 

 

9

 

 

 

 

 

 

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Employee’s first name and initial

Last name

Suff.

11

Nonqualified plans

 

 

 

12a

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

13

Statutory

Retirement

Third-party

 

12b

 

 

 

 

 

 

 

 

 

 

employee

plan

sick pay

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14 Other

 

 

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

f Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15 State Employer’s state ID number

 

16 State wages, tips, etc.

17 State income tax

 

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-2 Wage and Tax Statement

2022

 

 

Department of the Treasury—Internal Revenue Service

 

 

 

 

 

 

 

 

 

 

Copy 1—For State, City, or Local Tax Department

 

 

a

Employee’s social security number

 

 

 

Safe, accurate,

 

 

 

 

 

Visit the IRS website at

 

 

 

 

 

 

OMB No. 1545-0008

FAST! Use

 

 

 

 

 

www.irs.gov/efile

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Employer identification number (EIN)

 

 

 

1 Wages, tips, other compensation

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c Employer’s name, address, and ZIP code

 

3

Social security wages

 

 

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

 

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d Control number

 

 

 

9

 

 

 

 

 

 

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Employee’s first name and initial

Last name

Suff.

11

Nonqualified plans

 

 

 

12a See instructions for box 12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

13

Statutory

Retirement

Third-party

 

12b

 

 

 

 

 

 

 

 

 

 

 

 

employee

plan

sick pay

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14 Other

 

 

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

f Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15 State Employer’s state ID number

 

16 State wages, tips, etc.

17 State income tax

 

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-2 Wage and Tax Statement

2022

 

 

Department of the Treasury—Internal Revenue Service

 

 

 

 

 

 

 

 

 

 

 

 

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.

This information is being furnished to the Internal Revenue Service.

Notice to Employee

Do you have to file? Refer to the Form 1040 instructions to determine if you are required to file a tax return. Even if you don’t have to file a tax return, you may be eligible for a refund if box 2 shows an amount or if you are eligible for any credit.

Earned income credit (EIC). You may be able to take the EIC for 2022 if your adjusted gross income (AGI) is less than a certain amount. The amount of the credit is based on income and family size. Workers without children could qualify for a smaller credit. You and any qualifying children must have valid social security numbers (SSNs). You can’t take the EIC if your investment income is more than the specified amount for 2022 or if income is earned for services provided while you were an inmate at a penal institution. For 2022 income limits and more information, visit www.irs.gov/EITC. See also Pub. 596, Earned Income Credit. Any EIC that is more than your tax liability is refunded to you, but only if you file a tax return.

Employee’s social security number (SSN). For your protection, this form may show only the last four digits of your SSN. However, your employer has reported your complete SSN to the IRS and the Social Security Administration (SSA).

Clergy and religious workers. If you aren’t subject to social security and Medicare taxes, see Pub. 517, Social Security and Other Information for Members of the Clergy and Religious Workers.

Corrections. If your name, SSN, or address is incorrect, correct Copies B, C, and 2 and ask your employer to correct your employment record. Be sure to ask the employer to file Form W-2c, Corrected Wage and Tax Statement, with the SSA to correct any name, SSN, or money amount error reported to the SSA on Form W-2. Be sure to get your copies of Form W-2c from your employer for all corrections made so you may file them with your tax return. If your name and SSN are correct but aren’t the same as shown on your social security card, you should ask for a new card that displays your correct name at any SSA office or by calling 800-772-1213. You may also visit the SSA website at www.SSA.gov.

Cost of employer-sponsored health coverage (if such cost is provided by the employer). The reporting in box 12, using code DD, of the cost of employer-sponsored health coverage is for your information only. The amount reported with code DD is not taxable.

Credit for excess taxes. If you had more than one employer in 2022 and more than $9,114 in social security and/or Tier 1 railroad retirement (RRTA) taxes were withheld, you may be able to claim a credit for the excess against your federal income tax. See the Form 1040 instructions. If you had more than one railroad employer and more than $5,350.80 in Tier 2 RRTA tax was withheld, you may be able to claim a refund on Form 843. See the Instructions for Form 843.

(See also Instructions for Employee on the back of Copy C.)

aEmployee’s social security number

 

This information is being furnished to the Internal Revenue Service. If you

OMB No. 1545-0008

are required to file a tax return, a negligence penalty or other sanction

may be imposed on you if this income is taxable and you fail to report it.

 

b Employer identification number (EIN)

 

 

 

1 Wages, tips, other compensation

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c Employer’s name, address, and ZIP code

 

3

Social security wages

 

 

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

 

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d Control number

 

 

 

9

 

 

 

 

 

 

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Employee’s first name and initial

Last name

Suff.

11

Nonqualified plans

 

 

 

12a See instructions for box 12

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

13

Statutory

Retirement

Third-party

 

12b

 

 

 

 

 

 

 

 

 

employee

plan

sick pay

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14 Other

 

 

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

f Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15 State Employer’s state ID number

 

16 State wages, tips, etc.

17 State income tax

 

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-2 Wage and Tax Statement

2022

 

 

Department of the Treasury—Internal Revenue Service

 

 

 

 

Safe, accurate,

 

Copy C—For EMPLOYEE’S RECORDS

 

 

 

 

 

 

 

FAST! Use

 

(See Notice to Employee on the back of Copy B.)

Instructions for Employee

(See also Notice to Employee on the back of Copy B.)

Box 1. Enter this amount on the wages line of your tax return.

Box 2. Enter this amount on the federal income tax withheld line of your tax return.

Box 5. You may be required to report this amount on Form 8959, Additional Medicare Tax. See the Form 1040 instructions to determine if you are required to complete Form 8959.

Box 6. This amount includes the 1.45% Medicare Tax withheld on all Medicare wages and tips shown in box 5, as well as the 0.9% Additional Medicare Tax on any of those Medicare wages and tips above $200,000.

Box 8. This amount is not included in box 1, 3, 5, or 7. For information on how to report tips on your tax return, see the Form 1040 instructions.

You must file Form 4137, Social Security and Medicare Tax on Unreported Tip Income, with your income tax return to report at least the allocated tip amount unless you can prove with adequate records that you received a smaller amount. If you have records that show the actual amount of tips you received, report that amount even if it is more or less than the allocated tips. Use Form 4137 to figure the social security and Medicare tax owed on tips you didn’t report to your employer. Enter this amount on the wages line of your tax return. By filing Form 4137, your social security tips will be credited to your social security record (used to figure your benefits).

Box 10. This amount includes the total dependent care benefits that your employer paid to you or incurred on your behalf (including amounts from a section 125 (cafeteria) plan). Any amount over your employer’s plan limit is also included in box 1. See Form 2441.

Box 11. This amount is (a) reported in box 1 if it is a distribution made to you from a nonqualified deferred compensation or nongovernmental section 457(b) plan, or (b) included in box 3 and/or box 5 if it is a prior year deferral under a nonqualified or section 457(b) plan that became taxable for social security and Medicare taxes this year because there is no longer a substantial risk of forfeiture of your right to the deferred amount. This box shouldn’t be used if you had a deferral and a distribution in the same calendar year. If you made a deferral and

received a distribution in the same calendar year, and you are or will be age 62 by the end of the calendar year, your employer should file Form SSA-131, Employer Report of Special Wage Payments, with the Social Security Administration and give you a copy.

Box 12. The following list explains the codes shown in box 12. You may need this information to complete your tax return. Elective deferrals (codes D, E, F, and S) and designated Roth contributions (codes AA, BB, and EE) under all plans are generally limited to a total of $20,500 ($14,000 if you only have SIMPLE plans; $23,500 for section 403(b) plans if you qualify for the 15-year rule explained in Pub. 571). Deferrals under code G are limited to $20,500. Deferrals under code H are limited to $7,000.

However, if you were at least age 50 in 2022, your employer may have allowed an additional deferral of up to $6,500 ($3,000 for section 401(k)(11) and 408(p) SIMPLE plans). This additional deferral amount is not subject to the overall limit on elective deferrals. For code G, the limit on elective deferrals may be higher for the last 3 years before you reach retirement age. Contact your plan administrator for more information. Amounts in excess of the overall elective deferral limit must be included in income. See the Form 1040 instructions.

Note: If a year follows code D through H, S, Y, AA, BB, or EE, you made a make-up pension contribution for a prior year(s) when you were in military service. To figure whether you made excess deferrals, consider these amounts for the year shown, not the current year. If no year is shown, the contributions are for the current year.

A—Uncollected social security or RRTA tax on tips. Include this tax on Form 1040 or 1040-SR. See the Form 1040 instructions.

B—Uncollected Medicare tax on tips. Include this tax on Form 1040 or 1040-SR. See the Form 1040 instructions.

C—Taxable cost of group-term life insurance over $50,000 (included in boxes 1, 3 (up to the social security wage base), and 5)

D—Elective deferrals to a section 401(k) cash or deferred arrangement. Also includes deferrals under a SIMPLE retirement account that is part of a section 401(k) arrangement.

E—Elective deferrals under a section 403(b) salary reduction agreement

(continued on back of Copy 2)

 

 

a Employee’s social security number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OMB No. 1545-0008

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Employer identification number (EIN)

 

 

 

1 Wages, tips, other compensation

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c Employer’s name, address, and ZIP code

 

3

Social security wages

 

 

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

 

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d Control number

 

 

 

9

 

 

 

 

 

 

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Employee’s first name and initial

Last name

Suff.

11

Nonqualified plans

 

 

 

12a

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

13

Statutory

Retirement

Third-party

 

12b

 

 

 

 

 

 

 

 

 

 

employee

plan

sick pay

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14 Other

 

 

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

f Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15 State Employer’s state ID number

 

16 State wages, tips, etc.

17 State income tax

 

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-2 Wage and Tax Statement

2022

 

 

Department of the Treasury—Internal Revenue Service

 

 

 

 

 

 

 

 

 

 

Copy 2—To Be Filed With Employee’s State, City, or Local

Income Tax Return

Instructions for Employee (continued from back of

Copy C)

Box 12 (continued)

F—Elective deferrals under a section 408(k)(6) salary reduction SEP

G—Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred compensation plan

H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan. See the Form 1040 instructions for how to deduct.

J—Nontaxable sick pay (information only, not included in box 1, 3, or 5)

K—20% excise tax on excess golden parachute payments. See the Form 1040 instructions.

L—Substantiated employee business expense reimbursements (nontaxable)

M—Uncollected social security or RRTA tax on taxable cost of group- term life insurance over $50,000 (former employees only). See the Form 1040 instructions.

N—Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only). See the Form 1040 instructions.

P—Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces (not included in box 1, 3, or 5)

Q—Nontaxable combat pay. See the Form 1040 instructions for details on reporting this amount.

R—Employer contributions to your Archer MSA. Report on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts.

S—Employee salary reduction contributions under a section 408(p) SIMPLE plan (not included in box 1)

T—Adoption benefits (not included in box 1). Complete Form 8839, Qualified Adoption Expenses, to figure any taxable and nontaxable amounts.

V—Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3 (up to the social security wage base), and 5). See Pub. 525, Taxable and Nontaxable Income, for reporting requirements.

W—Employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria) plan) to your health savings account. Report on Form 8889, Health Savings Accounts (HSAs).

Y—Deferrals under a section 409A nonqualified deferred compensation plan

Z—Income under a nonqualified deferred compensation plan that fails to satisfy section 409A. This amount is also included in box 1. It is subject to an additional 20% tax plus interest. See the Form 1040 instructions.

AA—Designated Roth contributions under a section 401(k) plan BB—Designated Roth contributions under a section 403(b) plan

DD—Cost of employer-sponsored health coverage. The amount reported with code DD is not taxable.

EE—Designated Roth contributions under a governmental section 457(b) plan. This amount does not apply to contributions under a tax- exempt organization section 457(b) plan.

FF—Permitted benefits under a qualified small employer health reimbursement arrangement

GG—Income from qualified equity grants under section 83(i)

HH—Aggregate deferrals under section 83(i) elections as of the close of the calendar year

Box 13. If the “Retirement plan” box is checked, special limits may apply to the amount of traditional IRA contributions you may deduct. See Pub. 590-A, Contributions to Individual Retirement Arrangements (IRAs).

Box 14. Employers may use this box to report information such as state disability insurance taxes withheld, union dues, uniform payments, health insurance premiums deducted, nontaxable income, educational assistance payments, or a member of the clergy’s parsonage allowance and utilities. Railroad employers use this box to report railroad retirement (RRTA) compensation, Tier 1 tax, Tier 2 tax, Medicare tax, and Additional Medicare Tax. Include tips reported by the employee to the employer in railroad retirement (RRTA) compensation.

Note: Keep Copy C of Form W-2 for at least 3 years after the due date for filing your income tax return. However, to help protect your social security benefits, keep Copy C until you begin receiving social security benefits, just in case there is a question about your work record and/or earnings in a particular year.

 

VOID

 

 

a Employee’s social security number

OMB No. 1545-0008

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Employer identification number (EIN)

 

 

 

1 Wages, tips, other compensation

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c Employer’s name, address, and ZIP code

 

3

Social security wages

 

 

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

 

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d Control number

 

 

 

9

 

 

 

 

 

 

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Employee’s first name and initial

Last name

Suff.

11

Nonqualified plans

 

 

 

12a See instructions for box 12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

13

Statutory

Retirement

Third-party

 

12b

 

 

 

 

 

 

 

 

 

 

 

 

employee

plan

sick pay

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14 Other

 

 

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

f Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15 State Employer’s state ID number

 

16 State wages, tips, etc.

17 State income tax

 

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-2 Wage and Tax Statement

2022

 

 

Department of the Treasury—Internal Revenue Service

 

 

 

 

For Privacy Act and Paperwork Reduction

Copy D—For Employer

 

 

 

 

 

 

 

 

 

 

Act Notice, see separate instructions.

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Documents used along the form

The IRS W-2 form is a crucial document for employees, providing a summary of annual wages and the taxes withheld from their paychecks. In addition to the W-2, several other forms and documents are commonly used for tax reporting and financial record-keeping. Below is a list of these documents, each serving a specific purpose.

  • IRS W-3 Form: This form is a summary of all W-2 forms issued by an employer. It is submitted to the Social Security Administration and helps ensure that the information reported on W-2s is accurate.
  • Form 1040: This is the standard individual income tax return form used by U.S. taxpayers. It reports income, deductions, and credits to calculate the tax owed or refund due.
  • Georgia Divorce Form: Essential for initiating the divorce process in Georgia, it details residency requirements and custody arrangements. For more information, visit https://georgiapdf.com/.
  • Form 1099: This form is used to report various types of income other than wages, salaries, and tips. For example, freelancers and independent contractors receive a 1099 for their services.
  • Form 1098: This form reports mortgage interest paid by a borrower. It is used to claim a deduction for mortgage interest on the tax return.
  • Form 4868: This is the application for an automatic extension of time to file a U.S. individual income tax return. It allows taxpayers additional time to prepare their returns.
  • Form 8889: This form is used by individuals who have a Health Savings Account (HSA). It reports contributions and distributions from the HSA for the tax year.
  • Form 8862: This form is used to claim the Earned Income Credit (EIC) after having been denied in a previous year. It helps taxpayers re-establish their eligibility for this credit.

Understanding these forms and documents can simplify the tax filing process and ensure compliance with IRS regulations. Each document plays a vital role in accurately reporting financial information and claiming eligible deductions or credits.

Similar forms

The IRS W-2 form is similar to the 1099-MISC form, which is used to report income earned by independent contractors and freelancers. While the W-2 details wages paid to employees, the 1099-MISC captures payments made to non-employees for services rendered. Both forms provide essential information for tax reporting, including the total amount earned and any taxes withheld. However, the key difference lies in the employment relationship: W-2 forms indicate an employer-employee relationship, whereas 1099-MISC forms signify a contractor-client relationship.

For those engaging in motorcycle transactions, understanding the importance of documentation is crucial. A legal instrument like the https://autobillofsaleform.com/motorcycle-bill-of-sale-form/new-york-motorcycle-bill-of-sale-form ensures both the buyer and seller have a clear record of the sale, safeguarding their interests and making the transaction official.

Another document comparable to the W-2 is the 1099-NEC form. This form is specifically designed for reporting non-employee compensation, which became a separate category starting in the 2020 tax year. Like the W-2, the 1099-NEC includes information about the amount paid and any tax withheld. However, it is primarily used for freelancers and independent contractors, making it a crucial document for those who do not receive traditional paychecks from an employer.

The 1095-A form also shares similarities with the W-2, particularly in the context of health insurance. This form is used to report health coverage provided through the Health Insurance Marketplace. It details the coverage each individual received and any premium tax credits applied. Just like the W-2, the 1095-A is essential for tax filing, helping taxpayers determine their eligibility for premium assistance and ensuring compliance with health coverage requirements.

Additionally, the 1095-B form is relevant when discussing the W-2. This document reports health coverage provided by insurance companies or government programs. It serves a similar purpose to the 1095-A but is issued by insurers rather than the marketplace. Both forms help taxpayers verify their health insurance coverage and avoid penalties for not having insurance, much like how the W-2 confirms employment and income for tax purposes.

Lastly, the 1040 tax return form can be seen as another document akin to the W-2. The 1040 is the main form used by individuals to file their annual income tax returns. It incorporates information from various sources, including W-2 forms, to calculate total income and tax liability. While the W-2 provides specific income details, the 1040 is the comprehensive summary that taxpayers submit to the IRS, reflecting their overall financial situation for the year.

Dos and Don'ts

When filling out the IRS W-2 form, accuracy is crucial. Below is a list of things you should and shouldn't do to ensure the form is completed correctly.

  • Do double-check your personal information, including your name, address, and Social Security number.
  • Don't use nicknames or abbreviations for your name; use your legal name as it appears on your Social Security card.
  • Do report all income accurately, including wages, tips, and any other compensation.
  • Don't omit any income; failing to report all earnings can lead to penalties.
  • Do ensure that your employer's information is correct, including their name and Employer Identification Number (EIN).
  • Don't forget to check the box for any applicable retirement plan participation.
  • Do use the correct tax year when filling out the form.
  • Don't submit the W-2 form without reviewing it for errors.
  • Do keep a copy of your W-2 for your records.
  • Don't file your taxes without your W-2; it is essential for accurate reporting.

Key takeaways

Understanding the IRS W-2 form is essential for both employees and employers. Here are some key takeaways to keep in mind:

  • The W-2 form reports an employee's annual wages and the taxes withheld from their paycheck.
  • Employers must provide W-2 forms to their employees by January 31st of each year.
  • Employees use the information on the W-2 to complete their tax returns accurately.
  • Each W-2 form includes important details such as the employee's Social Security number, employer's identification number, and total earnings.
  • There are multiple copies of the W-2, each designated for different purposes, including federal and state tax filings.
  • If you find any errors on your W-2, contact your employer immediately for corrections.
  • Keep your W-2 forms for at least three years, as the IRS may request them for verification.
  • Employers are required to file W-2 forms with the Social Security Administration (SSA) by the end of January.
  • For electronic filing, employers can use the SSA's Business Services Online (BSO) to submit W-2 forms.
  • Understanding the various boxes on the W-2 can help you better understand your tax situation and what deductions or credits you may qualify for.

By keeping these points in mind, you can navigate the W-2 process with confidence and ensure that you meet all necessary requirements.

How to Use IRS W-2

Once you have your IRS W-2 form in hand, it's important to fill it out accurately. This form is essential for reporting your annual wages and the taxes withheld from your paycheck. Follow these steps to ensure you complete the form correctly.

  1. Start by entering your employer's name, address, and Employer Identification Number (EIN) in the designated boxes.
  2. Next, fill in your personal information, including your name, address, and Social Security Number (SSN).
  3. In the appropriate boxes, report your total wages, tips, and other compensation for the year.
  4. Document the federal income tax withheld from your paychecks in the corresponding box.
  5. Include any Social Security wages and the amount of Social Security tax withheld.
  6. Fill in the Medicare wages and the Medicare tax withheld in the respective boxes.
  7. If applicable, provide information on any state income tax withheld and your state wages.
  8. Double-check all entries for accuracy before submitting the form.

After completing the W-2 form, make sure to keep a copy for your records. You will need this information when filing your taxes. Your employer will also submit a copy to the IRS and your state tax agency, if required.